Chapter 44-20. Cigarette and Other Tobacco Products Tax
Index
- R.I. Gen. Laws § 44-20-1 Definitions
- R.I. Gen. Laws § 44-20-2 Importer, Distributor, and Dealer Licenses Required - Licenses Required
- R.I. Gen. Laws § 44-20-3 Penalties For Unlicensed Business
- R.I. Gen. Laws § 44-20-4 Application For License - Display
- R.I. Gen. Laws § 44-20-4.1 License Availability
- R.I. Gen. Laws § 44-20-5 Duration of Importer's and Dealer's Licenses - Renewal
- R.I. Gen. Laws § 44-20-6 Expiration and Renewal of Distributors' Licenses
- R.I. Gen. Laws § 44-20-7 Vending Machine Markers
- R.I. Gen. Laws § 44-20-8 Suspension Or Revocation of License
- R.I. Gen. Laws § 44-20-8.1 Maintenance and Publication of List of Licenses
- R.I. Gen. Laws § 44-20-8.2 Transactions Only With Licensed Manufacturers, Importers, Distributors, and Dealers
- R.I. Gen. Laws § 44-20-9 - 44-20-11 Repealed
- R.I. Gen. Laws § 44-20-12 Tax Imposed On Cigarettes Sold
- R.I. Gen. Laws § 44-20-12.1 Floor Stock Tax On Cigarettes and Stamps
- R.I. Gen. Laws § 44-20-12.2 Prohibited Acts - Penalty
- R.I. Gen. Laws § 44-20-12.3 Floor Stock Tax On Cigarettes and Stamps
- R.I. Gen. Laws § 44-20-12.4 Floor Stock Tax On Cigarettes and Stamps
- R.I. Gen. Laws § 44-20-12.5 Floor Stock Tax On Cigarettes and Stamps
- R.I. Gen. Laws § 44-20-12.6 Floor Stock Tax On Cigarettes and Stamps
- R.I. Gen. Laws § 44-20-13 Tax Imposed On Unstamped Cigarettes
- R.I. Gen. Laws § 44-20-13.1 Repealed
- R.I. Gen. Laws § 44-20-13.2 Tax Imposed On Other Tobacco Products, Smokeless Tobacco, Cigars, and Pipe Tobacco Products
- R.I. Gen. Laws § 44-20-13.3, 44-20-13.4 Repealed
- R.I. Gen. Laws § 44-20-13.5 Violations As to Reports and Records
- R.I. Gen. Laws § 44-20-14 Return and Payment of Use Tax
- R.I. Gen. Laws § 44-20-15 Confiscation of Contraband Cigarettes, Other Tobacco Products, and Other Property
- R.I. Gen. Laws § 44-20-16 Exemptions From Use Tax
- R.I. Gen. Laws § 44-20-16.1 Repealed
- R.I. Gen. Laws § 44-20-17 Penalty For Use Tax Violations
- R.I. Gen. Laws § 44-20-18 Securing Stamps
- R.I. Gen. Laws § 44-20-19 Sales of Stamps to Distributors
- R.I. Gen. Laws § 44-20-20 Use of Metering Machine In Lieu of Stamps
- R.I. Gen. Laws § 44-20-21 Transfer of Stamps Prohibited - Redemption of Unused Stamps
- Chapter 44-20.1. Delivery Sales of Cigarettes
- R.I. Gen. Laws § 44-20-22 Reimbursement For Mutilated and Other Stamps - Claims
- R.I. Gen. Laws § 44-20-23 Payment of Tax By Manufacturer Or Shipper Outside State
- Chapter 44-20.2. Little Cigar Tax
- R.I. Gen. Laws § 44-20-24 Affixing of Stamps Outside State By Vending Machine Operator
- R.I. Gen. Laws § 44-20-25 Bond of Nonresident Authorized to Pay Tax
- R.I. Gen. Laws § 44-20-26 Agreement By Nonresident to Submit Records - Attorney to Receive Process
- R.I. Gen. Laws § 44-20-27 Repealed
- R.I. Gen. Laws § 44-20-28 Stamping By Distributors Required
- R.I. Gen. Laws § 44-20-28.1 Noncompliance With Tobacco Manufacturer's Escrow Fund - Penalties
- R.I. Gen. Laws § 44-20-29 Repealed
- R.I. Gen. Laws § 44-20-30 Manner of Affixing Stamps
- R.I. Gen. Laws § 44-20-31 Packages In Which Cigarettes Sold - Sample Packages
- R.I. Gen. Laws § 44-20-32 Cancellation of Used Stamps
- R.I. Gen. Laws § 44-20-33 Sale of Contraband Cigarettes Or Contraband Other Tobacco Products Prohibited
- R.I. Gen. Laws § 44-20-33.1 Transportation of Unstamped Cigarettes
- R.I. Gen. Laws § 44-20-34 Display of Stamps In Vending Machines
- R.I. Gen. Laws § 44-20-35 Penalties For Violations As to Unstamped Contraband Cigarettes Or Contraband Other Tobacco Products
- R.I. Gen. Laws § 44-20-36 Possession of Unstamped Cigarettes
- R.I. Gen. Laws § 44-20-37 Seizure and Destruction of Unstamped Cigarettes
- R.I. Gen. Laws § 44-20-38 Hearing On Cigarettes Seized
- R.I. Gen. Laws § 44-20-39 Forgery and Counterfeiting - Tampering With Meters - Reuse of Stamps Or Containers
- R.I. Gen. Laws § 44-20-40 Records - Investigation and Inspection of Books, Premises and Stock
- R.I. Gen. Laws § 44-20-40.1 Inspections
- R.I. Gen. Laws § 44-20-41 Monthly Reports of Distributors and Dealers
- R.I. Gen. Laws § 44-20-42 Reports and Records of Carriers, Bailees and Warehouse Persons
- R.I. Gen. Laws § 44-20-43 Violations As to Reports and Records
- R.I. Gen. Laws § 44-20-44 Declarations Under Penalty of Perjury
- R.I. Gen. Laws § 44-20-45 Importation of Cigarettes And/or Other Tobacco Products With Intent to Evade Tax
- R.I. Gen. Laws § 44-20-46 Witnesses Before Tax Administrator
- R.I. Gen. Laws § 44-20-47 Hearings By Tax Administrator
- R.I. Gen. Laws § 44-20-48 Appeal to District Court
- R.I. Gen. Laws § 44-20-49 Disposition of Revenue - Payment of Refunds
- R.I. Gen. Laws § 44-20-50 Administration - Forms - Rules and Regulations
- R.I. Gen. Laws § 44-20-51 Penalty For Violations Generally
- R.I. Gen. Laws § 44-20-51.1 Civil Penalties
- R.I. Gen. Laws § 44-20-51.2 Criminal Penalty For Fraudulent Offenses
- R.I. Gen. Laws § 44-20-51.3 Counterfeit Cigarettes
- R.I. Gen. Laws § 44-20-52 Exercise of Powers and Duties
- R.I. Gen. Laws § 44-20-53 Direct Tax On Consumer
- R.I. Gen. Laws § 44-20-54 Taxes and Fees As Debt to State
- R.I. Gen. Laws § 44-20-55 Severability
- R.I. Gen. Laws § 44-20-56 - 44-20-58 Repealed